论文部分内容阅读
中央企业社会责任报告(CRS)对社会发布已成必然趋势。但已发布的国企CRS却受到社会的质疑,其根本原因是企业没有认识到CRS的本质是企业社会成本支出,企业社会成本的支出不是出于社会道德以提升企业形象,而是企业应尽的义务。垄断国企由于产品交易支出不受交易成本的约束,其社会成本支出得以转嫁给消费者。因而,垄断的中央国企社会责任与竞争性企业有着本质的区别,其CRS报告应体现这个特点,并且应遵守一定的原则。
Central Enterprises’ Social Responsibility Report (CRS) has become an inevitable trend in social publishing. However, the released state-owned enterprise CRS has been questioned by the society. The fundamental reason is that enterprises do not realize that the essence of CRS is the social cost of the enterprise. The social cost of the enterprise is not out of social morality to enhance corporate image, obligation. Monopoly state-owned enterprises because the transaction costs are not subject to transaction costs, the cost of social costs to be passed on to consumers. Therefore, there is an essential difference between the monopoly state-owned SOEs social responsibility and competitive enterprises. The CRS report should reflect this characteristic and should abide by certain principles.